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There's a couple places that sodium can come from. Water itself contains sodium (a small amount), if they use canned beans or canned tomatoes those are loaded with sodium, sea salt of course, and certain spices have sodium added to them (always check the ingredients on your spice jars if you are on a low sodium diet). Also keep in mind that just 1/4 teaspoon salt provides 20% the recommended daily allowance of sodium.

I don't really know what they are starting with, or how they have to declare things (on some labels there are parentheticals, and I assume that's when they list the ingredients that go into one of the ingredients they are using, like chocolate...they list "chocolate" as their ingredient, and in brackets they list the cocoa solids, cocoa butter, milk powder, etc. that are in that "chocolate")

So, it seems that if they are using canned beans or the equivalent (I know they aren't opening thousands of cans of beans), they might bracket the ingredients that would be in those beans. So maybe this is not a factor at all... But if it's true that they ARE using prepared beans, or preparing (cooking, seasoning) dried beans themselves, then that could provide some of the sodium. Same with canned tomatoes.

I'm not sure they could utilize those products with added ingredients but not acknowledge it, though.

The other thing is that it might just be a hefty quantity of salt in the "salt & seasonings" right where they are credited. (And nowhere else, hidden.) You're thinking that the salt & seasonings are low on the list of ingredients, so likely not too much, but consider the amounts of rice, beans, flour in the tortilla & fillling. Even the other minced stuff is probably fairly hefty compared to the amount of salt it would take to hit that percentage of the daily value. That might be it entirely....that it's still a lot of salt, even though it's less than the minced onions & peppers. What if they use 3 tbsp of rice flour per (the equivalent of a) skillet batch of filling, as a thickener? There's less salt, but it still could be a significant amount.

But it's also true that "spices" and "seasonings" can hide a lot of stuff...remember that "hidden MSG" thread in RMT?